“At this stage, we are prepared to make a preliminary offer … of $25,000,000 for the Naming Rights for a five-year term,” website founder Noel Biderman said in a letter to the Meadowlands obtained by TMZ.

It also says, “We would be pleased to match any such superior offer.”

The report does not include comment from either the Giants or the Jets, partners in the new stadium that last month was awarded the 2014 Super Bowl. It opened this spring.

In 2008, naming rights for the stadium were about to be granted to Allianz, but negotiations ended when the insurance company’s ties to Nazi Germany became apparent. That deal was expected to be $25 million annually.

CitiGroup reportedly paid $400 million over 20 years to have its name on the Mets’ Citi Field prior to the recession and subsequent bank bailouts.